SJJ Scaffolding Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09020033

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		452,896		460,217

			452,896		460,217
CURRENT ASSETS
Debtors	5	200,876		141,802
Cash at bank and in hand		101,297		49,192

		302,173		190,994
Creditors: Amounts Falling Due Within One Year	6	(185,098 )		(179,198 )

NET CURRENT ASSETS (LIABILITIES)			117,075		11,796

TOTAL ASSETS LESS CURRENT LIABILITIES			569,971		472,013

Creditors: Amounts Falling Due After More Than One Year	7		(84,107 )		(123,504 )

NET ASSETS			485,864		348,509

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			485,764		348,409

SHAREHOLDERS' FUNDS			485,864		348,509

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SJJ Scaffolding Limited

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stuart Jackson

Director

23/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

SJJ Scaffolding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09020033 . The registered office is Holmestone Road, Dover, Kent, CT17 0UG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line on cost.
Motor Vehicles	20% straight line on cost.

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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SJJ Scaffolding Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 7)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 June 2025	1,269,309	34,992	1,304,301
Additions	118,845	-	118,845

As at 31 May 2026	1,388,154	34,992	1,423,146

Depreciation
As at 1 June 2025	837,086	6,998	844,084
Provided during the period	119,167	6,999	126,166

As at 31 May 2026	956,253	13,997	970,250

Net Book Value
As at 31 May 2026	431,901	20,995	452,896

As at 1 June 2025	432,223	27,994	460,217

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	200,876	132,216
VAT	-	9,586

	200,876	141,802

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SJJ Scaffolding Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	45,550	66,253
Trade creditors	38,627	(1 )
Bank loans and overdrafts	40,000	62,653
Corporation tax	25,750	14,405
Other taxes and social security	11,245	7,180
VAT	5,362	-
Accruals and deferred income	8,823	17,521
Director's loan account	9,741	11,187

	185,098	179,198

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	77,440	76,837
Bank loans	6,667	46,667

	84,107	123,504

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	45,550	66,253
Later than one year and not later than five years	77,440	76,837

	122,990	143,090

	122,990	143,090

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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